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Estate planning math, explained without the attorney pitch

Every article here pairs with the math on this site. Concept on the left, sourcing on the right — both written by a named operator, both cited to primary sources (IRS Rev. Proc. publications, ACTEC attorney fee survey data, state probate court fee schedules), both reviewed on a quarterly cadence. The TCJA estate tax exemption drops from $13.99M to ~$7M on January 1, 2026. The math has never mattered more for families in the $7M–$28M estate range.

Anchor articles available now: “Estate Tax 2026: The TCJA Sunset, Portability, and Planning Strategies” and “Trust vs. Will in 2026: A Full Cost Comparison With State Probate Data”.

Estate Tax

Estate Tax 2026: The TCJA Sunset, Portability, and Planning Strategies Before the Threshold Drops

The TCJA estate tax exemption drops from $13.99M to ~$7M on January 1, 2026. A $15M estate goes from $0 estate tax to ~$2.4M. Portability and the anti-clawback rule are your two free tools — but the gifting window closes December 31, 2025.

Updated May 23, 2026 · Pairs with /calculators/estate-tax-calculator

Trust Planning

Trust vs. Will in 2026: A Full Cost Comparison With State Probate Data

A trust costs $3,000 more upfront than a will. California probate on a $500K estate costs $23,000 in statutory fees alone. The trust pays for itself on the first probate it avoids — but only if it's properly funded. Here's the full break-even analysis.

Updated May 23, 2026 · Pairs with /calculators/estate-tax-calculator